secwatch.observer — SEC 8-K summary
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Issuer:     Healthier Choices Management Corp. (HCMC)
CIK:        0000844856
Form:       8-K/A
Filed at:   2022-12-28T23:59:59+00:00
Accession:  0000844856-22-000049
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 9.01
LLM model:  deepseek-v4-flash:cloud@v2

HCMC files Amendment No.2 with audited financials for acquired Dean's Natural Food Market; qualified audit opinion
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- Acquired 8 organic/natural food stores in NY and NJ on Oct 14, 2022 via asset purchase.
- Audited 2021 combined financial statements include qualified opinion: unable to verify $298,482 intangible asset write-off.
- NJ stores included for full year 2021 even though not under common control until Aug 16, 2021 – auditor notes GAAP departure.
- Pro forma combined balance sheet and income statement for HCMC as of Dec 31, 2021 filed as Exhibit 99.2.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/844856/000084485622000049/0000844856-22-000049-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/844856/000084485622000049/form8ka-12_28_2022.htm
  HTML page:      https://secwatch.observer/filing/0000844856-22-000049

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